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Author:Wier, B.
Stone D. N.
Hunton, J. E.
Title:Promotion and Performance Evaluation of Managerial Accountants
Journal:Journal of Management Accounting Research
2002 : VOL. 14:1, p. 189-208
Index terms:COMPANIES
HUMAN RESOURCE MANAGEMENT
JOB EVALUATION
ACCOUNTING
Language:eng
Abstract:Using survey, interview, and archival data, the authors investigate two questions related to managerial accountants' (MA) performance evaluations (PE) and promotion processes: (1) Are there "fast tracks" (i.e., positive serial dependencies) in promotions; (2) Are promotions primarily determined by within-rank comparisons (i.e., "relative" comparisons) or comparisons to standards (i.e., "absolute" evaluations); The survey data (n = 101) suggest that lower- and higher-ranking MA have differing perceptions of PE and promotion processes. For example, lower-ranking MA generally believe in the existence of fast-track promotions while higher-ranking MA do not. The authors conclude by discussing the importance and limitations of the authors' results.
SCIMA record nr: 246429
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